How to set up a business appraiser

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When valuing a property, it is worth using professional services of a property appraiser. A property appraiser may determine not only the value of the property, but also machinery and equipment permanently connected with the property. How to set up a business appraiser - we explain below.

General characteristics of a property appraiser activity

A property appraiser is a natural person with professional qualifications in the field of real estate appraisal. The activities of valuation of real estate and equipment permanently connected with a given real estate usually take the form of an appraisal report. The appraiser is obliged to perform his work in accordance with the principles resulting from legal regulations, professional standards and the principles of professional ethics.

In addition to the valuation of real estate and machinery and equipment permanently associated with it, a real estate appraiser may prepare studies and expert opinions on:

  • real estate market and consultancy on this market;

  • the effectiveness of investing in real estate and its development;

  • financial consequences of adopting or changing local plans;

  • marking the subject of separate ownership of premises;

  • mortgage lending value of real estate;

  • determining the value of real estate for the needs of an individual investor;

  • valuation of real estate classified as investments within the meaning of accounting regulations;

  • valuation of real estate as fixed assets of units within the meaning of the Accounting Act.

The catalog of activities for which the appraiser is authorized is a closed catalog.

Preliminary requirements related to the running of a property appraiser

A person applying for authorization to practice the profession of real estate appraiser (in terms of real estate appraisal) should:

  • have full legal capacity

  • not be punished for an offense:

  • against the activities of state institutions and local government,

  • a crime against the administration of justice,

  • an offense against the credibility of documents,

  • crime against property,

  • an offense against economic turnover,

  • an offense against trading in money and securities,

  • tax offense,

  • have a higher education,

  • complete postgraduate studies in real estate appraisal (this does not apply to a person who has a university degree in a field of study whose program enables the acquisition of knowledge and skills in the field of real estate appraisal to the same degree as the postgraduate course in real estate appraisal),

  • have at least 6 months of professional practice in the field of real estate appraisal *,

  • take an exam that gives you the right to estimate real estate,

  • pass the qualification procedure with a positive result.

* This obligation does not apply to entities that have completed an apprenticeship in the field of real estate appraisal covered by the study program for one semester (apprenticeship implemented on the basis of an apprenticeship agreement concluded between the university and the professional organization of property valuers) or who have documented two years of professional experience in a position related to real estate appraisal .

The issuance of a certificate of granting professional qualifications in the field of real estate valuation is obtained by making an entry in the central register of property appraisers kept by the Minister of Infrastructure and Development. The date of entry into the register is the same as the date of granting the rights, and the number of entry to the register is the number of rights.

Additional requirements for the activity of a property appraiser

The property appraiser is bound by the confidentiality principle. Therefore, it may not provide third parties with data obtained in the course of performing real estate appraisal activities, unless separate regulations provide otherwise.

A property appraiser who does not comply with the law, professional standards or the principle of confidentiality is subject to professional liability. As a consequence, disciplinary penalties may be imposed, the list of which provides for the issuing of a warning, reprimand, suspension and even deprivation of rights.

Conducting a professional activity in the field of property appraisal without professional qualifications is subject to the penalty of arrest, restriction of liberty or a fine.

Acceptable forms of conducting the activity of a property appraiser

Conducting a property appraiser is possible in any form of business. The enterprise can therefore prosper as a sole proprietorship, partnership, general partnership, limited partnership, limited joint-stock partnership, limited liability company. or in the form of a joint stock company. The profession of an appraiser belongs to the freelance professions allowing to set up a partnership (however, on tax grounds it does not have such status).

A real estate appraiser may also perform his work under an employment relationship or a civil law contract with an entity operating in the field of real estate appraisal.

How to set up a business appraiser

If the entrepreneur decides to run a property appraiser in the form of a sole proprietorship or a civil partnership, the company should be registered in CEIDG, while in the case of choosing one of the other forms of activity, the company should be registered in the National Court Register.

As a rule, a person running a business who intends to sell goods or services subject to VAT, must submit a VAT-R form no later than on the day preceding the commencement of the sale. The form is used to register the entrepreneur as an active or exempt taxpayer of value added tax. The completed form should be delivered to the tax office competent for the place of business.

A property appraiser is also required to take out third party liability insurance to the extent resulting from the performance of his professional activities at the latest at the time of commencement of activity.

Determination of PKD for the activity of a property appraiser

The basic PKD for the activity of a real estate appraiser is 68.31.Z, i.e. real estate brokerage. This class includes activities in the field of:

  • real estate brokerage, sale and lease, and

  • advising and estimating the value of real estate related to its purchase, sale or lease.

The best form of taxation for the activity of an appraiser

A property appraiser who opens a business, as a natural person or a partnership, has the option of taxation according to general principles according to the tax scale or flat tax. In the case of a property appraiser, it is not possible to tax with a registered lump sum or with a tax card.

General rules may be profitable when the entrepreneur does not expect to exceed the first threshold of the scale, i.e. PLN 85,528 of income. Additionally, it should be noted that in the case of taxation according to the scale, the taxpayer has the opportunity to take advantage of many reliefs that cannot be used by the flat taxpayer (e.g. pro-family relief or joint settlement with the spouse). Therefore, in order to select the most favorable form of taxation for a property appraiser, it is necessary to analyze not only the expected revenues and costs, but also the private situation of the taxpayer.

If, on the other hand, a decision is made that the activity should be conducted in the form of a legal partnership (LLC, joint-stock company) or a limited joint-stock partnership, the company automatically becomes a CIT taxpayer.

Activities of a property appraiser with or without VAT

As a rule, an entrepreneur opening a property appraiser does not have to register as an active VAT payer. A property appraiser may take advantage of the subjective exemption from VAT provided that in the tax year it does not exceed PLN 150,000 of the turnover limit.


In the first year of operation, the exemption limit of PLN 150,000 is calculated in proportion to the period in which the activity was conducted.


The above rule, however, does not apply to persons who, apart from valuation activities, also perform consultancy activities. The performance of activities in this respect is excluded from the right to exemption.

ZUS contributions for the activity of a property appraiser

If the activity of a property appraiser is conducted in the form of a sole proprietorship, a sole proprietorship limited liability company. or a civil law partnership, general partnership or limited partnership, j the entrepreneur is obliged to register himself for insurance with the Social Insurance Institution. Each partner from the above-mentioned companies is a premium payer for his own insurance. Calculated for themselves, as a person conducting non-agricultural activity, the contributions for individual types of insurance should be accounted for by entrepreneurs in the settlement declaration (ZUS DRA form).


Persons starting a sole proprietorship under the Act on the social insurance system may take advantage of the so-called preferential ZUS rates for a period of 24 months. Thanks to the reduced rates of ZUS, new entrepreneurs will pay less for social insurance. In addition, people benefiting from preferential ZUS rates are not obliged to pay the Labor Fund.


On the other hand, running a business in the form of a multi-person limited liability company, limited joint-stock company or joint-stock company does not constitute a title to any insurance with the Social Insurance Institution.These companies, by themselves, are not subject to social and health insurance. However, they are contribution payers in the case of employing employees.

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Company account for the activity of a property appraiser

It is true that the regulations do not explicitly require the entrepreneur to have a separate company account. However, making or receiving payments related to the conducted business activity should be made through the entrepreneur's bank account (it may also be a personal account) whenever:

  • a party to the transaction from which the payment results is another entrepreneur and

  • the one-off transaction value, regardless of the number of payments resulting therefrom, exceeds the equivalent of EUR 15,000 converted into zlotys at the average exchange rate of foreign currencies announced by the National Bank of Poland on the last day of the month preceding the month in which the transaction was made.

What housing conditions for the activity of a property appraiser

As a rule, performing the profession of a real estate appraiser involves performing field work. When opening a real estate appraiser, however, it is worth considering creating an office where customers would be admitted. Social and living conditions should comply with general sanitary regulations, fire protection. and construction law.

Marketing for the activity of a real estate appraiser

At the beginning of your activity, it is worth taking care of advertising on the Internet, for example by placing an advertisement about the services offered on portals intended for this purpose. Many people looking for specialists in a given industry reach for information posted on the Internet. It's a good idea to create your own website. The more credible the offer will be presented online, the greater the likelihood of acquiring new customers.